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1 THE COMMUNITY LEAGUE, INC. v. CITY OF NEWARK -- rank: 1000

... not extend to the remainder of tax year 2009 since N.J.S.A. 54:4-3.6b requires that the exempt purchaser of property transferred from an ... the matter ripe for summary judgment. The court finds that N.J.S.A. 54:4-3.6b does not require that a tax-exempt purchaser own other ... year, and the use continued unchanged. However, defendant contends that N.J.S.A. 54:4-3.6b, which became effective two months prior to the Emanuel decision, bars the application of Emanuel in this case. N.J.S.A. 54:4-3.6b entitled, “Continuation on transfer from one to another non ... article when acquired by the applicant. The legislative history accompanying N.J.S.A. 54:4-3.6b indicates that the intent and purpose of the statute was ... limited bearing on this case because it does not address N.J.S.A. 54:4-3.6b, effective just prior to the date of the Emanuel ...

docket:	19896-10
court:
decided:	2011-09-30
status:
citation:
Document Size:	35577